Internal Revenue Service January 28, 2008 – Federal Register Recent Federal Regulation Documents

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Calculating and Apportioning the Section 11(b)(1) Additional Tax Under Section 1561 for Controlled Groups; Correction

Document Number: E8-1367

Type: Rule

Date: 2008-01-28

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains a correction to temporary regulations (TD 9369) that were published in the Federal Register on Wednesday, December 26, 2007 (72 FR 72929) affecting component members of a controlled group of corporations and consolidated groups filing life- nonlife Federal income tax returns. These regulations provide guidance for calculating and apportioning between component members any amount of additional tax and any reduction in the amount exempted from the alternative minimum tax.

https://regulations.justia.com/regulations/fedreg/2008/01/28/E8-1367.html

Employment Tax Adjustments; Correction

Document Number: E8-1366

Type: Proposed Rule

Date: 2008-01-28

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to a notice of proposed rulemaking (REG-111583-07) that was published in the Federal Register on Monday, December 31, 2007 (72 FR 74233) relating to employment tax adjustments and employment tax refund claims.

https://regulations.justia.com/regulations/fedreg/2008/01/28/E8-1366.html